{
  "id": "R44147",
  "type": "CRS Report",
  "typeId": "REPORTS",
  "number": "R44147",
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  "source": "EveryCRSReport.com, University of North Texas Libraries Government Documents Department",
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      "id": 453125,
      "date": "2016-03-24",
      "retrieved": "2016-06-21T21:17:44.615819",
      "title": "Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief",
      "summary": "The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) includes a 40% excise tax on high-cost employer-sponsored health coverage. This excise tax is often called the Cadillac tax. Under the ACA, the excise tax was to be implemented beginning in 2018; however, the Consolidated Appropriations Act of 2016 (P.L. 114-113) delays implementation until 2020.\nThe excise tax applies to the aggregate cost of an employee\u2019s applicable coverage that exceeds a dollar limit. Applicable coverage includes, but is not limited to, the employer\u2019s and the employee\u2019s contribution to health insurance premiums and certain contributions to tax-advantaged health accounts (e.g., health care flexible spending accounts, or FSAs). \nIn 2020, the Congressional Research Service (CRS) estimates the dollar limits will be about $10,800 for single coverage and $29,100 for non-single (e.g., family) coverage. The dollar limits may be adjusted based on growth in health insurance premiums and characteristics of an employer\u2019s workforce. Additionally, the dollar limits are to be adjusted for inflation in subsequent years.\nThe entity providing the coverage, the coverage provider, is responsible for paying its share of the excise tax. A coverage provider may be an employer, a health insurer, or another entity that sponsors the coverage. The employer is responsible for calculating the amount of tax owed by each coverage provider (if any). \nAll of this information is covered in more detail in this report, which provides an overview of how the excise tax is to be implemented. The information in the report is based on statute and guidance issued by the Department of the Treasury and the Internal Revenue Service.",
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      "topics": [
        {
          "source": "IBCList",
          "id": 3746,
          "name": "Health Care Reform"
        }
      ]
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    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc810508/",
      "id": "R44147_2015Aug14",
      "date": "2015-08-14",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief",
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  "topics": [
    "Appropriations",
    "Health Policy"
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}